Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)
Section 86 CGST - Liability of agent and principal You are here
Section 87 CGST - Liability in case of amalgamation or merger of companies
Section 88 CGST - Liability in case of company in liquidation
Section 89 CGST - Liability of directors of private company
Section 90 CGST - Liability of partners of firm to pay tax
Section 91 CGST - Liability of guardians, trustees, etc
Section 92 CGST - Liability of Court of Wards, etc
Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94 CGST - Liability in other cases
Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)
Last updated at May 29, 2023 by Teachoo
According to Section 86 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.
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